Corrective Action Plans

Finding 513036 (2022-002)

Significant Deficiency 2022

AK

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal fund...

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.

View Audit 330917

Finding 512880 (2022-001)

Material Weakness 2022

Oficina Del Procurador De Las Personas De Edad Avanzada

PR

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

As we mentioned in the SA 2021 Corrective Action Plan, WE ARE WORKING WITH Unified Contracts wich is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2023 can be released on or before February 2025 and start in 2024 to catch up. We will be working hard to achie...

As we mentioned in the SA 2021 Corrective Action Plan, WE ARE WORKING WITH Unified Contracts wich is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2023 can be released on or before February 2025 and start in 2024 to catch up. We will be working hard to achieve this.

View Audit 330644

Finding 512712 (2022-007)

Material Weakness 2022

Open Cities Health Center, Inc. and Affiliate

MN

Material Weakness Reporting

Finding 2022-007 Compliance Requirement: Reporting Type of Finding: Material Weakness Condition: The report for the year ended December 31, 2022 was not filed within the required report submission period. Action Planned in Response to the Finding: Prioritize the financial reporting cycle to ensure t...

Finding 2022-007 Compliance Requirement: Reporting Type of Finding: Material Weakness Condition: The report for the year ended December 31, 2022 was not filed within the required report submission period. Action Planned in Response to the Finding: Prioritize the financial reporting cycle to ensure timely completion and auditing of financial statements to maintain compliance with reporting requirements. Official Responsible for Ensuring the CAP: Harold Minor Planned Completion Date: December 2024

View Audit 330573

Finding 512703 (2022-005)

Material Weakness 2022

Taylor County, Wi

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: Th...

Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will assess the current tracking procedures for State and Local Recovery Funds to identify gaps and weaknesses. They will revise or create standard operating procedures to ensure timely and accurate recording of all expenditures. They will work with department heads to make sure they are properly trained in tracking expenses and reporting them. Name(s) of the contact person(s) responsible for corrective action: Tracy Hartwig Planned completion date for corrective action plan: January 31, 2025

View Audit 330547

Finding 512693 (2022-004)

Material Weakness 2022

Arizona Immigrant and Refugee Services, INC

AZ

Reporting

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely...

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2024, and future years.

View Audit 330495

Finding 512692 (2022-003)

Significant Deficiency 2022

Arizona Immigrant and Refugee Services, INC

AZ

Internal Control / Segregation of Duties Cash Management Reporting

AIRS in consideration to hired/promote staff to implement the segregation of duties as the organization grows to meet and achieve at present to obtain the benefits in improving duties. AIRS will create or expand written policies and procedures covering items including bank reconciliation, payroll, j...

AIRS in consideration to hired/promote staff to implement the segregation of duties as the organization grows to meet and achieve at present to obtain the benefits in improving duties. AIRS will create or expand written policies and procedures covering items including bank reconciliation, payroll, journal entries and other financial review to insure proper segregation and controls

View Audit 330495

Finding 512691 (2022-002)

Material Weakness 2022

Arizona Immigrant and Refugee Services, INC

AZ

Allowable Costs / Cost Principles Reporting Equipment & Real Property Management

AIRS action to ensure appropriate GAAP accrual basis financial reporting, cost reporting and other reports to federal awards are completed on GAAP accrual basis. AIRS is planning to engage with a third-party accounting professional with experience in non-profit organizations and federal cost princip...

AIRS action to ensure appropriate GAAP accrual basis financial reporting, cost reporting and other reports to federal awards are completed on GAAP accrual basis. AIRS is planning to engage with a third-party accounting professional with experience in non-profit organizations and federal cost principles to assist in a monthly basis.

View Audit 330495

Finding 512690 (2022-001)

Material Weakness 2022

Arizona Immigrant and Refugee Services, INC

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Procurement, Suspension & Debarment

Arizona Immigrant and Refugee Services (AIRS) is planning to prepare monthly financial statements to present to Board Members in a quarterly basis to approve the comparative vs the actual budget and prior years expenses. Board members agree to meet on a quarterly basis and take some training (finan...

Arizona Immigrant and Refugee Services (AIRS) is planning to prepare monthly financial statements to present to Board Members in a quarterly basis to approve the comparative vs the actual budget and prior years expenses. Board members agree to meet on a quarterly basis and take some training (financially, legally and governance responsibilities. Also, with AIRS management create and implement entity-level. policies, procedures and internal controls and other financial activities.

View Audit 330495

Finding 512573 (2022-002)

Material Weakness 2022

North Central Area Agency on Aging, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are prop...

As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.

View Audit 330394

Finding 512569 (2022-001)

Material Weakness 2022

North Central Area Agency on Aging, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account ...

NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.

View Audit 330394

Finding 512543 (2022-005)

Significant Deficiency 2022

Southwest Regional Development Commission

MN

Reporting Internal Control / Segregation of Duties Significant Deficiency

Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely.

View Audit 330368

Finding 512478 (2022-002)

Material Weakness 2022

Delaware Parents Association, Inc.

DE

Reporting

Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up, and anticipates filing it...

Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up, and anticipates filing its 2023 data collection form in early 2025, and its 2024 data collection form prior to the September 2025 deadline.

View Audit 330262

Finding 512310 (2022-007)

Significant Deficiency 2022

City of Compton

CA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by March 2025. Planned Implementation Date:...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): City Manager

View Audit 330077

Finding 512307 (2022-004)

Significant Deficiency 2022

City of Compton

CA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Reporting

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): ...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): City Manager

View Audit 330077

Finding 512187 (2022-004)

Material Weakness 2022

Windsor Housing Authority

CT

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-004 – REPORTING Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action See auditee’s response to Finding 2022-001 Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation

View Audit 329928

Finding 512103 (2022-004)

Significant Deficiency 2022

The Salvation Army Columbus Area Services

OH

Questioned Costs Reporting

Recommendation: As previously recommended by the Office of Business Oversight (OBO), the organization should develop standard operating procedures, and related oversight activities ensuring accurate SF-425 information reporting. Further, it should provide training to staff on the updated policies. ...

Recommendation: As previously recommended by the Office of Business Oversight (OBO), the organization should develop standard operating procedures, and related oversight activities ensuring accurate SF-425 information reporting. Further, it should provide training to staff on the updated policies. Finally, it should submit the revised SF-425 with the correct allowable expense reported for the program. Response: In accordance with, and as a response to the OBO audit, procedures were developed and staff were provided with a series of trainings on VA GPD Program Compliance. Estimated Completion Date: Fiscal Year 2023

View Audit 329832 Questioned Costs: $1

Finding 512102 (2022-003)

Significant Deficiency 2022

The Salvation Army Columbus Area Services

OH

Subrecipient Monitoring Reporting § 200.512

Recommendation: We recommend the organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline...

Recommendation: We recommend the organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Further, we recommend that management review the current resources, capabilities and responsibilities within its finance department to ensure that information can be provided in a timely manner to complete the audit. Response: The 2022 Single Audit Reporting Package and Data Collection Form will be filed in November 2024. We have implemented a schedule of compliance deadlines with a system of reminders to ensure that compliance paperwork is understood and processed in a timely manner. Estimated Completion Date: March 2023

View Audit 329832

Finding 509783 (2022-002)

None 2022

Concepts of Independence, Inc.

NY

Reporting

Finding No. 2022-002 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Manag...

Finding No. 2022-002 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process. 3. Anticipated completion date: The new processes and revenue reconciliation will be implemented immediately for any future PRF submissions. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2022-002

View Audit 329516

Finding 509651 (2022-001)

Significant Deficiency 2022

St. Ambrose Housing Aid Center, Inc.

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

On March 3rd, 2022, three months prior to the end of the St. Ambrose Housing Aid Center's fiscal year, management was notified by the previous auditors that their firm was discontinuing its audit practice and is discontinuing this line of business for all its clients. This news was totally unexpecte...

On March 3rd, 2022, three months prior to the end of the St. Ambrose Housing Aid Center's fiscal year, management was notified by the previous auditors that their firm was discontinuing its audit practice and is discontinuing this line of business for all its clients. This news was totally unexpected. Following this surprise announcement, management initiated a search for a new audit firm with the skills and experience to accurately review the books and records of a large nonprofit organization with diverse real property assets. Management ultimately identified and engaged SB & Company, LLC in August of 2022 to perform all audits of St. Ambrose Housing Aid Center, Inc., and subsidiaries. An additional challenge occurred when our CFO, who worked for the organization for eight years, submitted her resignation in July 2023. While we were pleased for the growth opportunity for our colleague, her departure left the organization in a tenuous position. Finding a replacement has been difficult, we have engaged a search firm, but it has been difficult to find someone with the required skillset who would accept our compensation package. The late notification of the previous auditor and the time-intensive process for identifying and engaging a new firm meant that St. Ambrose Housing Aid Center, Inc. would not be able to deliver a timely audit. Management acknowledges that it is the responsibility of the Company to maintain an adequate system of internal controls over the financial reporting to initiate, authorize, record, process and report financial data reliably in accordance with generally accepted accounting principles in the United States of America. Management maintains its books and records using an adequate system of internal controls currently. While our circumstances have been difficult, we have discussed a schedule with our auditor that we believe will allow the audit to be performed to improve our delivery for the year ending June 30, 2024. Contact Person: Gerard Joab Anticipated Implementation Date: December 1, 2024

View Audit 329287

Finding 509463 (2022-002)

Material Weakness 2022

Clarkson University

NY

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510

Management accepts this finding. A detailed set of procedures was documented immediately after the discovery of this error in preparing the Schedule. Included in these procedures, a query is run of research projects. This query is sent to Sponsored Research Services (SRS) to review to verify the rep...

Management accepts this finding. A detailed set of procedures was documented immediately after the discovery of this error in preparing the Schedule. Included in these procedures, a query is run of research projects. This query is sent to Sponsored Research Services (SRS) to review to verify the reporting status and AL numbers, and other items are correct and complete. Once SRS has verified the data in the query is complete and accurate, then the Controller’s office will proceed with preparing the Schedule as well as reconciling it to the Statement of Activities (SOA) In the procedures, we have added that SRS and the Controller, and/or Chief Financial Officer review the Schedule prior to initiation of the audit review process.

View Audit 329168

Finding 509394 (2022-001)

None 2022

Clarkson University

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management acknowledges deficiencies in internal controls that resulted in a number of entries posted to correct previous improper postings. Management is implementing an action plan with measurable objectives to correct this deficiency. This action plan includes a review of current processes to ide...

Management acknowledges deficiencies in internal controls that resulted in a number of entries posted to correct previous improper postings. Management is implementing an action plan with measurable objectives to correct this deficiency. This action plan includes a review of current processes to identify opportunities to further limit manual data entry to limit key punch errors. Further, processes will be revised to include secondary review prior to posting. Quarterly data reviews will be utilized to identify developing variances for investigation and further action as necessary. A more robust system of account reconciliation will be developed, with particular attention to high activity and / or high value accounts. Finally, year end processes will continue to be enhanced to ensure proper and timely completion of consolidated financial statements.

View Audit 329168

Finding 508440 (2022-001)

Material Weakness 2022

Metropolitan Park District of the Toledo Area

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.414 § 200.502 § 200.510

Internal communication processes for direct pay projects were used in conjunction with ODOT reports to capture these offsetting revenues and expenditures as well as the additions to capital assets in 2023.

View Audit 329065

Finding 508307 (2022-001)

Significant Deficiency 2022

Meals on Wheels Programs and Services of Rockland, Inc.

NY

Reporting § 200.512

Cause: Lack of submission was due to the inability of the Organization's staff to provide accurate account reconciliations and supporting documentation including preparation of a complete and accurate SEFA on a timely basis to complete the audit. Effect: Per CFR 200.512, the auditor must report the ...

Cause: Lack of submission was due to the inability of the Organization's staff to provide accurate account reconciliations and supporting documentation including preparation of a complete and accurate SEFA on a timely basis to complete the audit. Effect: Per CFR 200.512, the auditor must report the following as audit findings in a schedule of findings and questioned costs. The Organization is not in compliance with the Data Collection Form reporting deadline. Management's Response/Corrective Action Plan: Meals on Wheels Programs & Services of Rockland, Inc. receives the majority of its Federal Funding as a pass through the Rockland County Office for the Aging. We rely on information and documentation of Federal funds provided by the Rockland County Office for the Aging in order to prepare our data collection form and annual SEFA reporting. The timing of the request for this information as well as receiving it resulted in untimely submission of the Data Collection Form. Our corrective action plan will include requesting this information on a timely basis in order to complete the audit timely.

View Audit 328883

Finding 508262 (2022-002)

None 2022

Warren County, Missouri

MO

Reporting Subrecipient Monitoring Period of Performance

Finding Reference Number: 2022-002 Federal Agency: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus Relief Fund ALN Number: 21.019 Responsible Official: County Commission Views of Responsible Individuals: We understand the importance of having adequate documentation for Federal Gra...

Finding Reference Number: 2022-002 Federal Agency: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus Relief Fund ALN Number: 21.019 Responsible Official: County Commission Views of Responsible Individuals: We understand the importance of having adequate documentation for Federal Grant programs. We hired an outside agency to oversee the Coronavirus Relief Fund who did not provide us the adequate documentation needed. We did; however, provide email confirmations that the monies spent were reported to the Treasury. The County will handle all Federal Grant programs in the future to ensure that adequate documentation is maintained by the County.

View Audit 328797

Finding 508011 (2022-006)

Material Weakness 2022

Shattuck Hospital Authority D/b/a Newman Memorial Hospital, Inc.

OK

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-006 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Other Finding Summary: The Authority does not have an internal control s...

Finding 2022-006 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster, Community Facilities Loans and Grants Compliance Requirement: Other Finding Summary: The Authority does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We were requested to draft the schedule of expenditures of federal awards. Responsible Individuals: Doran Hammett, Chief Financial Officer Corrective Action Plan: Ongoing

View Audit 328495

Corrective Action Plans

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